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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Responsibility for child or qualifying young person: Contributions made separately by two or more persons

The Child Benefit and Guardian’s Allowance (General) Regulations 2006 Regulation 11

Where

  • two or more people contribute to the cost of providing for the same child or qualifying young person

and

  • the weekly amount of their individual contributions is less than the required rate

but

  • the aggregate is greater than the required rate

one of them can be treated as contributing to the cost of providing for the child or qualifying young person at the required rate.

That person will be

  • the one nominated in writing with the agreement of those people

or

  • if they cannot agree, Her Majesty’s Revenue and Customs will decide

Person treated as contributing at required weekly rate awarded benefit

Where this person is awarded benefit, the nomination or decision ends from the week after the one in which benefit is awarded.

From that week, the person awarded benefit must contribute to the cost of providing for that child or qualifying young person at the required rate.

Once the nomination or decision has been made, it has retrospective effect, so that an award can be made for weeks before the week in which the nomination or decision was made.

Contributions of one or two partners residing together

If partners reside together, a contribution made by one of them can be treated as being made by the other if they both agree. Where they do not agree, Her Majesty’s Revenue and Customs will decide.